German Freelancer Steuernummer and VAT Registration

German freelancers need a Steuernummer from their local Finanzamt — apply via the Fragebogen zur steuerlichen Erfassung on ELSTER. If annual revenue is below €22,000, apply for the Kleinunternehmerregelung (no VAT charged, no input VAT reclaimed). Above €22,000 or by choice: register for VAT and get a Umsatzsteuer-Identifikationsnummer for EU cross-border invoices. File monthly/quarterly VAT returns (Voranmeldungen) via ELSTER. Freiberufler (liberal professions) are generally exempt from Gewerbesteuer; Gewerbetreibende are not — confirm your classification. Set aside 30–40% of net income for income tax. Consult a German Steuerberater for your first annual return.